The Federal Inland Revenue Service (FIRS) has announced that from January 2026, the National Identification Number (NIN) will automatically serve as the Tax Identification Number (TIN) for individual Nigerians, while Corporate Affairs Commission (CAC) registration numbers will function as Tax IDs for registered businesses.
The clarification was made during a public awareness campaign on Nigeria’s new tax laws. According to the FIRS, the policy is anchored on the Nigeria Tax Administration Act (NTAA), which mandates the use of a Tax ID for certain transactions, including banking activities.
The Service explained that the reform consolidates all existing tax identification numbers issued by federal and state tax authorities into a single unified identifier, eliminating the need for separate TIN applications or physical cards.
FIRS said the new system is aimed at simplifying tax administration, reducing duplication, curbing tax evasion, and improving transparency. Nigerians were urged to disregard misinformation surrounding the policy, as the Tax ID requirement has existed since 2019 but is now being strengthened under the new law.
